I work part time in my business (I also have a part-time job), mostly doing training and consulting but I have a couple of other side projects, and I am not VAT-registered. I have 2 books on leanpub; since consumers buy from leanpub and then leanpub pays royalties to me, I believe that the VAT changes don’t affect this.

However I also sell a PDF download via e-junkie, where consumers transfer directly into my paypal account. The document is a pack to help other developers prepare for Zend Certified Engineer exams, and it’s been quite popular – last financial year I made >£1k from it and I was really pleased! To prepare for the VAT changes, I will be taking this off sale in December. I’m gutted, and it hurts the bottom line of this very small business, but I can’t see an alternative. I’ll be looking for an alternative sales channel for it!

Also the accountants are really struggling to get up to speed as well, mine misinformed me initially and then said that the HMRC guidelines were really clear for what a VAT-registered company should do, but not so much for a microbusiness. Thanks Rachel for making sure we get decent advice!!!